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90 Day Notice of Deficiency (Letter 3219)

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Station Overview

Letter 3219, Notice of Deficiency (also referred to as 90-Day Letter), is a taxpayer’s legal notice that the IRS is proposing a deficiency. These letters provide taxpayers with information about their right to challenge proposed IRS adjustments in the United States Tax Court by filing a petition within 90 days of the date of their notice (150 days if you reside outside the United States).

This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.

What does this letter mean to me?

If the IRS is proposing to adjust the amount of tax you owe, you will typically be sent a statutory notice of deficiency informing you of the proposed change resulting in a balance due. Letter 3219 is sent to taxpayers whose IRS audit was conducted by mail, while Letter 531 is issued to taxpayers whose audits were conducted in person. Because this notice provides you with the right to challenge the proposed adjustment in the Tax Court without first paying the proposed adjustment, the statutory notice of deficiency is often considered “your ticket to the Tax Court.”

The IRS is required to send a statutory notice of deficiency to a taxpayer’s last known address by certified mail. The last known address is generally the address that appears on your most recently filed and properly processed tax return unless the IRS is given clear and concise notification of a different address.

The credits that were claimed on your return were disallowed. Your account will be adjusted, possibly resulting in a reduced refund or balance due.

How did I get here?

While processing your tax return the IRS conducted a review of the wages, withholding, and credits claimed and were unable to verify the amounts you reported. Therefore, a proposal to disallow your wages, withholding, or credits and adjust your account, possibly resulting in a reduced refund amount or a balance due.

You received an Letter 3219 because the IRS completed the examination of your tax return and proposed changes to the amount of tax you owe. You have either not responded or have not provided a signed agreement consenting to these changes. Without your consent, the IRS cannot assess the proposed deficiency without first providing you an opportunity to challenge these adjustments by filing a petition with the Tax Court.

What are my next steps?

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Review the Complete Audit Report

You should review the complete audit report enclosed with your letter. You should determine if you agree with the proposed changes or wish to file a petition with the Tax Court to dispute the adjustments made by the IRS. If you agree, sign and return Form 5564, Notice of Deficiency-Waiver, which was provided with the Form 3219, Notice of Deficiency.

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If you do not agree

If you do not agree with the adjustments and intend to file a petition, you should review the information provided in your letter, along with the information and instructions available on the United States Tax Court website. The necessary forms can be found on this website, along with a Petition Kit. There is a fee for the filing of a petition; however, you may file an Application for Waiver with the Tax Court. To petition the Tax Court, you must send your petition to the United States Tax Court (not the IRS) within the 90-day (or 150-day) period shown on your notice. This is the time period prescribed by law and cannot be extended by the IRS. If you miss the deadline, you won’t be able to have a judge review your case without first paying the amount due. If the 90th day (or 150th day) is a Saturday, a Sunday, or a legal holiday in the District of Columbia, your petition will still be timely if filed on the next business day which is not a Saturday, Sunday, or legal holiday.

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Respond to the Letter

Respond to the letter, even if you disagree with the information in the letter. If you disagree, send the IRS a letter explaining what information you think is in error. Provide the information requested in the letter.


If the adjustment to your account results in a balance due, pay the amount you owe by the due date on the notice.

If you can’t pay the full amount due, pay as much as you can and visit Paying Your Taxes to consider online payment options. If you need additional assistance, call the IRS at the toll-free number on the top right corner of your notice.

Where can I get additional help?

Understanding your notice or letter

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If you still need help

The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.

Visit www.taxpayeradvocate.irs.gov or call 1-877-777-4778.

Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.

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